https://www.taxtmi.com/caselaws?id=349055 The appellate tribunal set aside the first appellate authority's decision to dismiss the appeal based on limitation grounds, emphasizing the two-year period for filing rectification of mistake applications under Section 74 of the Finance Act, 1994. The tribunal remitted the matter back for a fresh decision, stressing the importance of procedural fairness and adherence to statutory timelines in tax matters. The appeal was disposed of accordingly, with the tribunal ensuring the principles of natural justice were followed. en-us Thu, 24 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 06:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349055 The appellate tribunal set aside the first appellate authority's decision to dismiss the appeal based on limitation grounds, emphasizing the two-year period for filing rectification of mistake applications under Section 74 of the Finance Act, 1994. The tribunal remitted the matter back for a fresh decision, stressing the importance of procedural fairness and adherence to statutory timelines in tax matters. The appeal was disposed of accordingly, with the tribunal ensuring the principles of natural justice were followed. Case-Laws Service Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349055